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Contents

Official guidance
Employment Status Manual

ESM2000 · Agency and temporary workers

  • ESM2001 · The agency legislation
  • ESM2030 · Agency legislation - provisions from 6 April 2014: introduction
  • ESM2031 · Agency legislation - provisions from 6 April 2014: the legislation
  • ESM2032 · Agency legislation - provisions from 6 April 2014: when the agency legislation does not apply
  • ESM2033 · Agency legislation - provisions from 6 April 2014: agency workers - agencies
  • ESM2034 · Agency legislation - provisions from 6 April 2014: conditions that must be met for the agency legislation to apply
  • ESM2035 · Agency legislation - provisions from 6 April 2014: personal services
  • ESM2036 · Agency legislation - provisions from 6 April 2014: the contract
  • ESM2036a · Agency legislation - provisions from 6 April 2014: personally providing service and contracts- examples
  • ESM2037 · Agency legislation - provisions from 6 April 2014: supervision, direction or control (as to the manner in which the worker provides the services)
  • ESM2038 · Agency legislation - provisions from 6 April 2014: remuneration
  • ESM2039 · Agency legislation - provisions from 6 April 2014: the employer for tax purposes
  • ESM2040 · Agency legislation - provisions from 6 April 2014: the secondary contributor for NICs (6 April 2014 onwards)
  • ESM2041 · Agency legislation - provisions from 6 April 2014: targeted anti avoidance rule (TAAR)
  • ESM2042 · Agency legislation - provisions from 6 April 2014: record-keeping and returns
  • ESM2043 · Agency legislation - provisions from 6 April 2014: penalties
  • ESM2044 · Agency legislation - provisions from 6 April 2014: fraudulent documents
  • ESM2045 · Agency legislation - provisions from 6 April 2014: transfer of PAYE and secondary employers NIC liabilities
  • ESM2046 · Agency legislation - provisions from 6 April 2014: directors’ liability for paying PAYE debt
  • ESM2047 · Agency legislation - provisions from 6 April 2014: appeals
  • ESM2048 · Agency legislation - provisions from 6 April 2014: professional workers
  • ESM2049 · Agency legislation - provisions from 6 April 2014: more than one agency
  • ESM2050 · Agency legislation - provisions from 6 April 2014: partners, unincorporated bodies and their members
  • ESM2051 · Agency legislation - provisions from 6 April 2014: service companies (including PSCs)
  • ESM2052 · Agency legislation - provisions from 6 April 2014: agency workers - expenses
  • ESM2053 · Agency legislation - provisions from 6 April 2014: oil and gas sector
  • ESM2054 · Agency legislation - provisions from 6 April 2014: oil and gas sector - certification scheme
  • ESM2055 · Agency legislation - provisions from 6 April 2014: agency legislation - an explanation of “supervision, direction or control as to the manner in which the services are provided”
  • ESM2055A · Agency legislation - provisions from 6 April 2014: how to form a view of whether Supervision, Direction or Control is present or not
  • ESM2056 · Agency legislation - provisions from 6 April 2014: agency legislation - table of examples to demonstrate if the worker is subject to (or to a right of) supervision, direction or control
  • ESM2057 · Agency legislation - provisions from 6 April 2014: supervision, direction or control example - IT consultant
  • ESM2058 · Agency legislation - provisions from 6 April 2014: supervision, direction or control example - professional chef
  • ESM2059 · Agency legislation - provisions from 6 April 2014: supervision, direction or control example - HGV driver
  • ESM2060 · Agency legislation - provisions from 6 April 2014: supervision, direction or control example - joiner / carpenter
  • ESM2061 · Agency legislation - provisions from 6 April 2014: supervision, direction or control example - supermarket delivery driver
  • ESM2062 · Agency legislation - provisions from 6 April 2014: supervision, direction or control example - security officer
  • ESM2064 · Agency legislation - provisions from 6 April 2014: supervision, direction or control example - domestic helper
  • ESM2066 · Agency legislation - provisions from 6 April 2014: supervision, direction or control example - operative at recycling plant
  • ESM2070 · Employment Intermediary Reporting: contents
  • ESM2300 · Continuous contract of employment or individual contract
  • ESM2310 · Individual engagements
  • ESM2320 · Overarching contracts of employment - background
  • ESM2330 · Overarching contracts of employment - legal position
  • ESM2340 · Overarching contracts of employment - the contract
  • ESM2350 · Overarching contracts of employment - guaranteed minimum hours
  • ESM2360 · Overarching contracts of employment - zero hours contract
  • ESM2370 · Overarching contracts of employment - providing an opinion on the contract
  • ESM2380 · Overarching contracts of employment - miscellaneous contractual issues
  • ESM2390 · Umbrella companies
  • ESM2029 · Agency legislation - provisions from 6 April 2014
  1. Agency and temporary workers: contents
  2. Agency and temporary workers: agency legislation - provisions from 6 April 2014: supervision, direction or control example - domestic helper

ESM2064 | Agency and temporary workers: agency legislation - provisions from 6 April 2014: supervision, direction or control example - domestic helper

From HM Revenue & Customs · Employment Status Manual

Part 2, Chapter 7 Income Tax (Earnings and Pensions) Act 2003, Part 2, Chapter 7, section 44(2)(a)

Social Security (Categorisation of Earners) Regulations 1978, Schedule 1, Part 1, paragraph 2

Domestic Helper

Claire is a domestic helper whose work consists of undertaking general household duties for elderly persons in their own homes and ensuring they are properly cared for. Claire has done this type of work for many years and she obtains this work via an employment business, which provides her with regular offers of work that she can accept or decline.

An independent care provider contacts Claire’s employment business and asks them to supply an experienced domestic helper for the next three months, to visit numerous elderly clients. Claire is offered the engagement and she accepts. The care provider supply Claire with her identification badge and tell Claire she will start work in two days time, before which she will be e-mailed a schedule containing the names and addresses of her customers and the allotted time slots for each visit.

That schedule dictates the duration of each home visit is one hour per customer, although the Care Provider tells Claire this is flexible, depending on each customer’s needs. The care provider also tells Claire the only requirements being placed upon her are that (1) she is polite and courteous to the customers, (2) she contacts the Care Provider should she have any concerns for a customer’s welfare, (3) she completes all of the visits contained on her daily schedule, and (4) should any of those visits overrun by more than twenty minutes, she phones the care provider so they can inform Claire’s remaining customers that she is running late.

Claire starts work and visits the customers in accordance with the schedule provided to her. Claire is aware from the outset that no one will be present to supervise her and no-one has the right to do so. Claire is efficient in her work and tends to each customers general needs in accordance with their requirements, cleaning and tidying their homes on time as required and then departing to visit the next customer on her schedule. Claire never gets contacted by the care provider whilst undertaking her visits, nor does Claire or the Care Provider ever expect there will be any need for them to contact Claire. Claire completes her engagement after the three months.

In this scenario, the care provider does not dictate how Claire does her work; neither will they change the order in which she visits the customers. Claire does not have to report back to the Care Provider after each visit, as she is trusted to complete each visit as per her schedule.

Claire is not subject to (or to a right of) supervision, direction, or control as to the manner in which she provides her services by anyone when she provides her services. Whilst Claire may have her own set order in which she usually undertakes her work, she is adaptable and can change that order if the customer requests this. That will not amount to Claire being subject to supervision, direction, or control by the customer. The Agency Legislation will not apply to this scenario.

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